options and the problems surrounding the accounting thereof.The main conclusion of this study is that employee share options … was also concluded that exercise date accounting and classification of outstanding employee share options as liabilities … on the balance sheet is the most appropriate accounting treatment. Such accounting treatment trues up the accounting of …

The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …

regarding share price behaviour, and more specifically with respect to the relationship between inflation accounting and the … results by revaluing their assets and accounting for additional depreciation. Prior to 1984 a fair proportion of the companies … number of inflation accounting models were developed based either on AC 201 or other suggestions found in the literature …

From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments … organization-wide information and action on customers and competitors. In accounting, research into ‘strategic management … accounting’ has also emphasised the need for customer and competitor information in management decision-making. Given the common …

examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting … study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi … nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to …

raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …